Keywords
taxation, constitutional law, state sovereignty
Abstract
This Article examines the constitutionality of repealing the tax exempt status of interest accrued on bonds issued by states and municipalities. It concludes that repealing this tax exemption is unconstitutional, as it would encroach on state's sovereignty inherently protected by the constitution.
Recommended Citation
John J. Keohane,
The Mortgage Subsidy Bond Tax Act of 1979: An Unwarranted Attack on State Sovereignty,
8 Fordham Urb. L.J. 483
(1980).
Available at: https://ir.lawnet.fordham.edu/ulj/vol8/iss3/1